(1)A duty of excise shall be charged on gaming machine licences and the duty on a licence shall be determined [F1in accordance with section 23 below]
[F2(2) For the purposes of this Act a gaming machine is a small-prize machine if the value or aggregate value of the benefits in money or money’s worth, which any player who is successful in a single game played by means of the machine may receive, cannot exceed [F3£6]
(3)The Commissioners may by order substitute for the sum for the time being mentioned in subsection (2) above such higher sum as may be specified in the order, with effect from a date so specified.]
(5)Subject to subsection (6) below, for the purposes of a gaming machine licence [F4falling within section 23(1B) below]—
(a) a machine is chargeable at the lower rate if it can only be played by the insertion into the machine of a coin or coins of a denomination, or aggregate denomination, not exceeding [F55p; and];
(b) a machine is chargeable at the higher rate [F6in any other case].
(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
Textual Amendments
F1Words in s. 22(1) substituted (27.7.1993 with application in relation to licences for any period beginning on or after 1.11.1993) by 1993 c. 34, s. 16(4)(a)(9)
F2S 22(2)(3) substituted for s. 22(2) to (4) by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 3(2)
F3Words in s. 22(2) substituted (1.1.1993) by virtue of S.I. 1992/2954, art. 3(2)
F4Words in s. 22(5) inserted (27.7.1993 with application in relation to licences for any period beginning on or after 1.11.1993) by 1993 c. 34, s. 16(4)(b)(9)
F5Words substituted by Finance Act 1982 (c. 39, SIF 12:2), s. 8, Sch. 6 para. 9(a)
F6Words substituted for s. 22(5)(b)(i) and (ii) by Finance Act 1982 (c. 39, SIF 12:2), s. 8, Sch. 6 para. 9(b)
F7S. 22(5)(c) repealed by Finance Act 1982 (c. 39, SIF 12:2), ss. 8, 157, Sch. 6 para. 9(c), Sch. 22 Pt. III Note
F8S. 22(6) repealed by Finance Act 1982 (c. 39, SIF 12:2), s. 157, Sch. 22 Pt. III Note